Description

IRS Tax Audit Manual for Architects

Architects Edition Provides an examiner with background information when conducting the audit of an architect. Also useful for construction industry audits.

TABLE OF CONTENTS

• CHAPTER 1: EXAMINATION TECHNIQUES
  • Income 1-1
  • General Information 1-1
  • Accounting Method 1-2
  • Books and Records 1-2
  • Bank Deposit Analysis 1-3
  • Other Possible Third Party Sources 1-4
  • Expense 1-5
  • General Information 1-5
  • Subcontractors/Consultants 1-6
  • Employment Tax 1-6
  • Legal Fees 1-9
• CHAPTER 2: COMMON AND UNIQUE INDUSTRY ISSUES
  • Sole Proprietors 2-1
  • Corporations 2-1
  • Tax Rate 2-1
  • Tax Year 2-2
  • Shareholder Schedule C 2-2
  • Passive Activity Losses 2-2
  • Personal Holding Company Tax 2-3
  • 3149-111
• CHAPTER 3
  • COMPLIANCE 2000 3-1
• GLOSSARY G-1
  • 3149-111 iv